Revision Application Upheld: Dharmada Charges Included, Postal Charges Excluded. Winchester Bottles Classified Under Central Excise Tariff.

The Revision Application was decided in favor of the Government of India, upholding the inclusion of Dharmada charges in the assessable value of goods. However, postal charges were not to be included. Winchester bottles were classified under Central Excise Tariff Item 23A (4) as they are not exclusively used in laboratories. The plea that final assessments cannot be reopened at a subsequent stage was rejected.

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The Government of India considered the Revision Application regarding the inclusion of Dharmada charges in the assessable value of goods. Dharmada charges were correctly included, but postal charges were not. Winchester bottles were classified under Central Excise Tariff Item 23A (4) as they are not exclusively used in laboratories. The plea that final assessments cannot be reopened at a subsequent stage was rejected. The Revision Application was decided accordingly.

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